FR → ES
Immobilienkauf in Spanien als französischer Staatsbürger
French buyers are among the largest groups in Spain, and as EU citizens they have the easy path — free movement, no visa friction, and exemption from Spain's proposed non-EU buyer tax. The trap most French buyers miss is on the home side: France's real-estate wealth tax (IFI) reaches your Spanish property too. The deal turns on the NIE, the regional transfer tax, the non-resident mortgage ceiling, Spanish non-resident income tax, and the French IFI interaction.
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1. The EU advantage
As a French EU citizen you keep free movement of people and capital: no Schengen day-limit on living in your Spanish home, no golden-visa dependency (Spain ended it in 2025), and explicit exemption from Spain's proposed punitive tax on non-EU, non-resident buyers. Of all foreign buyers, EU nationals face the least friction entering the Spanish market.
2. Get your NIE first
Nothing proceeds without a Número de Identidad de Extranjero. Obtain it at a Spanish consulate in France or in Spain by appointment. It is required to sign the deed, pay taxes, bank and connect utilities. Many French buyers grant a power of attorney to a Spanish lawyer to obtain the NIE and run the purchase in parallel.
3. Transfer tax: ITP on resale, IVA on new-build
Resale property carries regional transfer tax (ITP): roughly 6% in Madrid, 7% in Andalucía, 8% in Murcia, up to 10-11% in Catalonia and the Valencian Community. A new-build from a developer instead carries 10% IVA plus ~1-1.5% AJD stamp duty. Add 1-2% for notary, registry and legal fees. The region can move your one-off tax bill by several percent.
4. Non-resident mortgage and Spanish annual taxes
Spanish banks lend to non-resident EU buyers at roughly 60-70% loan-to-value versus 80% for residents. Even if you never rent it, you file non-resident income tax (IRNR, Modelo 210) on deemed income of 1.1-2% of cadastral value at the EU 19% rate; if you rent, EU residents are taxed at 19% on net rent (with deductions). You also pay municipal IBI annually, and on sale, gains are taxed at 19% with a 3% buyer withholding plus municipal plusvalía.
5. The French IFI — your Spanish flat counts
This is the detail French buyers most often overlook. France's impôt sur la fortune immobilière (IFI) taxes French tax residents on their worldwide net real-estate assets above €1.3 million — and your Spanish property is included in that base. Spain also has its own wealth tax (Impuesto sobre el Patrimonio) on Spanish assets for non-residents, with large regional variation. The France-Spain double-tax treaty coordinates the two so you are not taxed twice on the same asset, but you must account for the Spanish property in your French IFI return; ignoring it is a common and penalised error.
6. Renting and short-term lets
Short-term tourist letting needs a regional licence (licencia turística), and several regions — the Balearics, Barcelona, parts of the Canaries — have frozen or capped new licences. Long-term rental income is taxed via IRNR at 19% on net rent for EU residents. Confirm the specific municipality's licence position before underwriting any holiday-let yield.
Häufige Fragen
Does Spain's 100% tax on foreign buyers apply to French citizens?
No. The proposed measure targets non-EU, non-resident buyers. As a French EU citizen you are outside its scope — one of the clearest advantages of buying from within the EU.
Do I have to declare my Spanish property for French IFI?
Yes, if your worldwide real-estate net assets exceed the €1.3 million IFI threshold and you are a French tax resident. The Spanish property is part of the IFI base; the France-Spain treaty prevents genuine double taxation, but the asset must be declared in France.
Will I pay wealth tax in both countries?
Not on the same value twice. Spain levies its own wealth tax on Spanish assets (with big regional differences, and some regions effectively at zero), and France levies IFI on worldwide real estate. The treaty coordinates relief, but you should model both with an adviser before buying high-value property.
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